https://www.taxtmi.com/caselaws?id=444741 An exhaustive tariff entry listing specific goods after the expression "i.e." covers only those named items, so nutritional supplements under CTSH 2106 9099 were treated as falling outside Serial No. 9 of Schedule IV and within the residual rate under Serial No. 453 of Schedule III, attracting IGST at 18% rather than 28%. The commentary also notes that the differential IGST demand was time-barred because the classification issue was within the assessing authority's knowledge, no suppression of facts was shown, and the matter was revenue neutral due to input tax credit availability. On that basis, the extended period could not be invoked. en-us Fri, 20 Oct 2023 00:00:00 +0530 Sat, 21 Oct 2023 07:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444741 An exhaustive tariff entry listing specific goods after the expression "i.e." covers only those named items, so nutritional supplements under CTSH 2106 9099 were treated as falling outside Serial No. 9 of Schedule IV and within the residual rate under Serial No. 453 of Schedule III, attracting IGST at 18% rather than 28%. The commentary also notes that the differential IGST demand was time-barred because the classification issue was within the assessing authority's knowledge, no suppression of facts was shown, and the matter was revenue neutral due to input tax credit availability. On that basis, the extended period could not be invoked. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444741